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, litt. «la Maison du Trésor», de là, le fisc de l’État musulman. I. — Aspect juridique. Doctrine juridique. Bilāl et ses compagnons demandèrent à ʿUmar b. al-Ḵh̲aṭṭāb de partager le butin conquis en ʿIrāḳ et en Syrie. «Partage les terres entre ceux qui les ont conquises, dirent-ils, comme on le fait pour les dépouilles de l’armée». Mais ʿUmar refusa de faire droit à leur requête, disant: «Allāh a donné un droit sur ces terres à ceux qui viendront après vous!» ( Kitāb al-Ḵh̲arād̲j̲. 24, Le livre de l’ Impôt foncier, 37). Dans cette prétendue décision de ʿUmar, se trouve en germe la n…

, in its concrete meaning “the House of wealth”, but particularly, in an abstract sense, the “fiscus” or “treasury” of the Muslim State. I. The Legal Doctrine. ‘Bilāl and his companions asked ʿUmar b. al-Ḵh̲aṭṭāb to distribute the booty acquired in Iraq and Syria. “Divide the lands among those who conquered them”, they said, “just as the spoils of the army are divided”. But ʿUmar refused their request . . . saying: “Allāh has given a share in these lands to those who shall come after you” ’ ( Kitāb al-Ḵh̲arād̲j̲ , 24. Le Livre de l’Impot Foncier , 37). In this alleged decision of ʿUmar lies the germ of the notion of public as distinct from private ownership and the idea of properties and monies designed to serve the interests of the community as a whole. Coupled with the institution of the dīwān [ q.v.] in 20 A.H. it marks the starting point of the conception of the bayt al-māl as the State Treasury or fiscus. Previously the term had simply designated the depositary where money and goods were temporarily lodged pending distribution to their individual owners. (See Tyan, Institutions…

[English edition] يمثل بيت المال في معناه الملموس «دار ال…